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  1. El Control de Gestión Estratégico: Planificación Est … CG2-131

    Positive past results are less and less likely to produce positive results in the future. The success of a firm stands in its capacity to adapt to the environment at any given time and situation.

    As a consequence, the role of management control has changed significantly and continues to do so. Faced with the, basically financial, management control of the 80s and 90s, it has evolved to become more strategic, and capable of answering to a firms current capacity to generate revenue. This will be achieved only if we measure and control the selected strategic path, and depends also on the capability to constantly reframe that path, through constant and adaptive strategic planning for every moment and situation.

    Academic Area:
    Cost Accounting & Management Control
  2. El balanced scorecard CG2-010

    This technical note discusses the terminology and basic concepts of the balanced scorecard. Things like the strategic map, perspectives and strategic initiatives are addressed.

    Academic Area:
    Cost Accounting & Management Control
  3. Costes: Conceptos fundamentales CG2-040

    This technical note delves into the main aspects of costs and the different criteria to classify them.

    Academic Area:
    Cost Accounting & Management Control
  4. Aproximación al concepto de control de gestión CG2-112

    Defines the concept of management control, outlines the flows that are part of the process, how it relates to other areas of the company as well as the relationship with established objectives.

    Academic Area:
    Cost Accounting & Management Control
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